Hrvatska se nalazi u nezavidnom gospodarskom položaju i nije atraktivna za investitore. Studenti su važan društveni kapital, a cilj je ovog rada utvrditi podržavaju li oni udruživanje javnog i ...privatnog sektora u upravljanju javnim dobrima te koje elemente tog udruživanja podržavaju kako bi se istražile mogućnosti smanjenja političkog rizika i, u konačnici, poticanja gospodarskog rasta Hrvatske. Analizirano je 1497 upitnika koje su ispunili studenti Sveučilišta u Zagrebu i Dubrovniku, a rezultati upućuju na pozitivnu opću percepciju ovih projekata, ali i na strah od mogućeg povećanja korupcije u društvu i prikrivene privatizacije kao posljedica njihove realizacije. Ispitanici uglavnom smatraju da privatni sektor pridonosi partnerstvu svojom konkurentnošću i inovativnošću te da bolje upravlja infrastrukturom od javnog sektora. Kao najvažnije izvore informacija o ovoj temi, studenti navode internet i televiziju. Većina studenata smatra da je ove modele moguće uspješno realizirati u inozemstvu, ali ne i u Hrvatskoj.
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Over the past twenty years, many countries have been looking for alternative procurement models in providing public sector energy efficiency (EE) projects because of high public sector debt and ...budget deficit. These projects have traditionally been procured and financed by the public sector. While the majority of EU funding resources will be realized in more traditional, purely grant-funded procurement models, a new Investment Plan for Europe for the programming period 2014–2020 has focused on supporting higher private sector involvement in infrastructure investments for achieving the EU Strategy 20/20/20 goals. Seeing that the fundamental purpose of investing in infrastructure is investing in providing public services, the involvement of the private sector is only possible through some alternative procurement models. In these initiatives both the public and the private sector retain their own identities and responsibilities, while their co-operation is based on clearly defined divisions of tasks and risks. The main objective of this paper is to assess the effectiveness of blending alternative procurement models with available EU funding mechanisms in EE sector by applying case study simulation. The findings will show the effectiveness of alternative options and the use of blending solutions in EE investments.
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Economic development in the past decades and the increase of cross-border business by the multinationals coupled with recent financial crisis have brought many questions about whether the taxpayers ...are paying their fair share. In order to assess the equitable amount of taxes due, revenue authorities often rely on information provided to them by taxpayers. In conducting their procedures, revenue authorities are in principle bound by tax secrecy. However, recently, the tax systems have introduced tax policy instruments with opposing effects, intended to provide full insight in taxpayers’ revenues worldwide and affect the taxpayers’ behaviour towards greater tax compliance. Two such instruments are particularly worth noting, public shaming lists, used primarily nationally, and international exchange of information, as a cross-border procedure. Through comparative legal approach we provide an analysis of legal instruments balancing tax confidentiality and tax transparency. As the research will show, the optimal level of tax secrecy, while preserving international standards of tax transparency, is very difficult, if not impossible, to accomplish. Legal tradition of secrecy, implementation of international standards and the evaluation on the adequacy of such measures should all be taken into account before jumping to any conclusions about the perfect balance. The goal of accomplishing fair and equitable tax system must not be disregarded as well.
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The global economy has been hit by crises in recent decades and the COVID-19 pandemic has contributed to great uncertainty in the possibility of a lasting recovery and an energy transition that will ...enable sustainable green growth. Budgetary constraints impede the regular delivery of public services, especially in developing countries. Energy efficiency and sustainable economic growth in Croatia can be improved with public-partnership models providing public services. However, this concept is often considered as not appropriate due to many misconceptions in public opinion. We analysed a survey of almost 1500 Croatian students with the aim of verifying the importance of formal education in the recognition of realistic aspects of PPP among the population, which represents important social capital. In comparison to other students, students who have been taught about public-private partnership models at university are more likely to recognise certain misconceptions about public-private partnerships and are more likely to think that it is possible to successfully implement such projects in Croatia. Compared with others, students in the field of energy have shown a greater tendency to apply models of public-private partnership in the energy sector, even though these concern the exploitation of natural resources where there is a traditional tendency to protect the autonomy of public governance. Compared to their male colleagues, female students are more prone to misconceptions about PPPs and are less supportive of private management of public infrastructure.
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More, brodovi i – porezi Rogić Lugarić, Tereza
Zbornik Pravnog fakulteta u Zagrebu,
6/2022, Volume:
72, Issue:
1-2
Journal Article, Paper
Peer reviewed
Open access
From the taxation point of view, the maritime sector could almost be described as quirky – there are examples of the earliest forms of taxes and other public contributions as well as almost all types ...of taxation, unlike in any other sector. Moreover, some of the most unusual and controversial taxes throughout history were levied in and related to the maritime world. In that context, port taxes, salt taxes, specific ship taxes and carbon taxes in the framework of decarbonization are analyzed. Despite the common perception of the maritime sector as a sector enjoying favorable tax treatment, taxes and other budgetary instruments had an extremely important influence on its development and functioning.
MORE, BRODOVI I – POREZI Lugarić, Tereza Rogić
Zbornik pravnog fakulteta u Zagrebu,
01/2022, Volume:
72, Issue:
1/2
Journal Article
Peer reviewed
Open access
Pomorski je sektor iz porezne perspektive višestruko zanimljiv - u njemu se susrećemo s najstarijim oblicima oporezivanja i gotovo sa svim vrstama poreza i javnih davanja. Osim toga, pojedini od ...nejneobičnijih oblika oporezivanja vezani su upravo uz pomorski svijet. U tom se kontekstu u radu analiziraju lučki porezi, porez na sol, pojedini specifični primjeri oporezivanja brodova te porez na ugljik u kontekstu dekarbonizacije brodarstva. Unatoč često isticanoj tezi kako je pomorski sektor tradicionalno sektor s posebnim (povoljnim) poreznim položajem, porezi su nerijetko imali presudan utjecaj na njegov razvitak i djelovanje.
Usluge tržišta rada Jaksic, Ana Ostrovidov; Lugaric, Tereza Rogic
Revija za socijalnu politiku,
10/2022, Volume:
29, Issue:
2
Journal Article
Peer reviewed
Open access
The paper analyzes labour market services, as one of the labor market interventions. Labour market services represent all activities of the public employment service and other publicly funded ...services for jobseekers, which include counseling the unemployed, mediation between workers and employers, informing, monitoring the unemployed and sanctioning in the case of non-compliance, and are considered to be the most cost-effective labour market intervention. Although in recent decades the main focus of labour market policy has been on measures of active labour market policy (such as training or employment incentives), in recent years, with the actualization of the activation concept, labour market services have taken their turn. This paper presents the main features, development, advantages and disadvantages of this intervention in the Republic of Croatia and the opinion of the main actors of this intervention, the Employment Advisors of the Croatian Employment Service. Key words: labour market services, counseling the unemployed, labour market, Croatia.
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Public participation in the formulation of fiscal policy is particularly salient, since public finances is a topic relevant for the public in general, although it requires certain level of knowledge ...about fiscal matters. The purpose of this paper is to investigate the level and the type of public interest in the area of fiscal policy, and to assess the influence of the interested public on the regulation of fiscal policy. In order to do so, authors analyze the implementation of electronic public consultations (e-consultations) in Croatia conducted by the Ministry of Finance in a three-year period. Research findings suggest that even though the level of participation in fiscal policy area does not significantly derogate from the average of e-consultations at the state level, public interest appears to be quite well organized and informed, which positively affects the level of administrative responsiveness in this policy area.
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A high degree of engagement between tax authorities and taxpayers is nothing new in tax law but it is an approach that gained in importance towards the end of the 20th century. The last ten years ...were characterised by co-operative compliance theory. The mentioned theory, among other things, has provoked a process of reviewing the tax advisors' role. Therefore, the relationship between tax authorities and tax advisors has an increasing importance. The article consists of two main thematic parts. The first part introduces a "general state" and tendencies in the tax advising profession. In the second part, the results of empirical research conducted among tax advisors in Croatia are presented. The aim of the research is to examine how tax advisors in Croatia perceive their role and their relationship with tax authorities as well as to gain useful insight which would contribute to a better understanding of relationships between the participants in the tax-law relationship. The method used for data collection was interview. Results of the research point to several conclusions. Firstly, most tax advisors believe that the tax authorities are distrustful toward tax advisors and are of the opinion that tax advisors mostly help taxpayers to evade their tax obligations. With regard to the attitude of the tax authorities towards taxpayers, they point out that it is an authoritarian relationship dominated by the "cop and robber" approach. Also, most advisors are of the opinion that their profession lacks a distinctive identity. To conclude, the article provides some recommendations and possible legal and tax policy changes.
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